Subject: Comment on File Number 4-637

I am writing to urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Both shareholders and the public must be fully informed as to how much the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC's web site.

Personally, I believe that corporations should not be allowed to donate to political affiliations AT ALL! A corporation is not an individual and can not vote, therefore I feel they should not be allowed to donate corporate funds to any candidate at any time for any reason. Allowing corporations to donate money to political campaigns is an unfair practice. This country is supposed to be "FOR THE PEOPLE, BY THE PEOPLE" and not "for the people, by the corporations." One million people may only be able to donate $1, yet ONE corporation can donate millions - this is an unfair practice that skews the system. Make the corporations pay all that money in taxes instead of to an individual candidate or campaign. You should not be able to donate if you cannot vote.